Costa Rica | New virtual tax administration platform to launch in August 2025

• Costa Rica's new virtual tax administration platform, TRIBU-CR, is expected to go live on 4 August 2025, integrating functionalities such as filing, payments, electronic taxpayer files.
• Taxpayers must create new login credentials for the TRIBU-CR Virtual Office, which will serve as the primary interaction point with the Tax Administration, requiring authentication and updated contact information.
• Key changes include new income tax return forms, a new VAT return with a revised structure and new withholding tax obligations for real estate capital gains between domiciled, new informative and self-assessed tax obligations return forms impacting compliance requirements for individuals and businesses.
• Taxpayers should prepare for these changes by familiarizing themselves with the new forms and procedures, as the exact filing obligations and effective dates will depend on the final regulatory framework published in the Official Gazette.

The Ministry of Finance has released updates on the progress, key changes and implementation timelines for the new virtual platform TRIBU-CR, which will replace existing platforms (including TRAVI, ATV, and EDDI-7) starting in August 2025.

Although these changes are still in draft, it is possible to anticipate several of the main features based on draft resolutions currently under public consultation and recent statements made by the Tax Administration officials in media and public events.

TRIBU-CR go-live date

According to information provided in public events and official statements in mid-May 2025, the first eight modules of the TRIBU-CR platform — including the Unified Tax Registry (RUT), Returns and Payments, Integrated Tax Account, Virtual Office, Communications and Notifications, Electronic File, among others — are expected to be operational starting 4 August 2025.

The remaining modules (approximately 27 in total) will be rolled out gradually until full implementation is achieved in 2028.

In addition, some informative tax returns due in August each year may be required to be filed through TRIBU-CR, using the new forms.

The exact start date, scope of filing obligations and the applicability of new forms and procedures will depend on official communications and the entry into force of the regulatory framework implementing TRIBU-CR.

Mandatory creation of new users and passwords for TRIBU-CR Virtual Office (OVi)

According to the Draft Resolution on guidelines for accessing the OVi, and as confirmed by the Tax Administration officials, the OVi will become the main point of interaction between the Tax Administration and individuals or legal entities.

There will be two types of access:

1. General access, allowing users to consult public tax information
2. Restricted access, requiring authentication and enabling access to the taxpayer's private portal for tax compliance and other interactions

As of 4 August 2025, all users — including taxpayers and authorized third parties — must create new login credentials (username and password) and provide contact information (email and phone number) for authentication, verification and user validation purposes.

When registering with a personal identification number, it is important to note that the sequential number on the ID document (distinct from the national ID number) must be included as a security measure during the registration process. Specific data will also be required as security measure for the identification documents of foreigners (NITE and DIMEX).

Key changes

To date, more than 20 draft resolutions have been released for public consultation, addressing new forms, procedures, and access for the new virtual platform. Notable changes include:

• New income tax return forms apply to individuals, legal entities and public entities.
• A new value-added tax (VAT) return form organizes information by VAT rate, rather than economic activity.
• Monthly informative and self-assessed tax obligations return forms have been replaced, including those for capital income, salaries, withholding taxes and foreign-source passive income. Some of these forms require greater detail and data disaggregation.
• A new monthly form is provided for reporting transactions not supported by electronic invoices.
• Withholding tax obligations have been introduced for real estate capital gains between domiciled persons or entities, payable by the purchaser. Exemptions apply in certain cases (e.g., habitual residence, donations, inheritances). A validation mechanism with the National Registry will verify tax payment as a prerequisite for registration of the property transfer.
• New forms are provided for VAT collection on cross-border digital services.
• New forms are available for the self-assessment of administrative penalties.
• Procedures are provided for using the OVi and authorizing third parties to act on behalf of taxpayers.
• Guidelines are available for submitting to the Tax Authority through the Ovi certain information requests, petitions and tax consultations.

The scope and effective dates of these changes remain subject to the final versions of the resolutions, which have to be published in the Official Gazette.